摘要
为了达到企业生产时间成本、资源成本的最优化和价值、经济效益的最大化,应将时间成本作为企业成本的一项主要评价指标,并对企业成本价值链进行时间、资源、价值、效益进行综合技术经济分析,明确其在成本价值链中的适用性和操作方法。
In order to optimize the time cost and resource cost of the enterprise products, maximize the value and economic benefit, a new perspective about time cost as an important evaluative index of enterprise cost was proposed. The technical economic analyses of the enterprise cost value chain were synthetically discussed from time, resource, value and benefit of the enterprise production,and its suitability in the enterprise cost value chain and operation method in the cost value chain was given.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2007年第8期48-50,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
基金
国家自然科学基金项目(70072039)
天津市自然科学基金项目(013605411)
关键词
时间
资源
效益
价值链
技术经济分析
Resource
Benefit
Value Chain
Technological Economic Analyses